The CSC Corporation recorded the following budgeted and actual information relating to fixed overhead costs for its Z-Line of products: Standard fixed overhead per direct labor hour Standard direct labor hours per unit Budgeted production Budgeted fixed overhead costs $4 0.50 3,250 $6,500.00 Actual production in units Actual fixed overhead costs incurred 3.900 $1,200.00 What is CSC's fixed manufacturing overhead budget variance? $5,300.00 unfavorable O $5,300.00 favorable $1,300.00 favorable 0 $1,300.00 unfavorable